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All Journal Jurnal Manajemen Teknologi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu Jurnal Bisnis dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Cantika Sari Siregar
Universitas Negeri Surabaya
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Journal : Jurnal Bisnis dan Akuntansi

 1 
ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
Co-Authors Ambar Kusumaningsih Aviyanti Putri Dian Anita Nuswantara Eko Prasetyo Firdausi Nuzula, Salsabila Halil Paino Haryati Haryati Ika Permatasari Insyirah Putikadea Loggar Bhilawa Made Dudy Satyawan Mariana Merlyana Dwinda Yanthi Ni Nyoman Alit Triani Ni Nyoman Alit Triani Nugraha, Marchel Azhari Pujiono Pujiono Putra, S.E., MSA, Rediyanto Putri, Aviyanti Rendra Arief Hidayat ROHMAWATI KUSUMANINGTIAS Romi Ilham, Romi Tegar Noviara Abie Wenti Dewi Larasati Yundari, Yundari Yuninda, Berlianda Rahma